Utama, Mekar Satria; Nimran, Umar; Hidayat, Kadarisman; … - In: International Journal of Financial Studies : open … 10 (2022) 1, pp. 1-15
This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals,...